Finlande 2002-2003

Preferential regimes continue to be a key pressure area. Current concerns are primarily about preferential regimes which can be used for artificial profit shifting and about a lack of transparency in connection with certain rulings. The report sets out an agreed methodology to assess whether there is substantial activity. In the context of IP regimes such as patent boxes, agreement was reached on the " nexus approach " which uses expenditures as a proxy for substantial activity and ensures that taxpayers can only benefit from IP regimes where they engaged in research and development and incurred actual expenditures on such activities. The same principle can also be applied to other preferential regimes so that such regimes are found to require substantial activity where the taxpayer undertook the core income generating activities. In the area of transparency, a framework has been agreed for the compulsory spontaneous exchange of information on rulings that could give rise to BEPS concerns in the absence of such exchange. The results of the application of the existing factors applied by the FHTP, and the elaborated substantial activity and transparency factors, to a number of preferential regimes are included in this report.

Countering harmful tax pratices more effectively - Taking into account

This report contains the 2014 "Phase 2 : Implementation of the Standards in Practice" Global Forum review of Anguilla. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. "Fishing expeditions" are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 plus Phase 2 - reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

Global forum on transparency and exchange of information for tax purposes peer reviews : Anguilla 2014 - Phase 2 : implementation of the standard in practice

Regards sur l'éducation 2007 - Les indicateurs de l'OCDE

L'industrie de l'assurance présente une composante essentielle de l'économie, par l'importance des primes collectées et des investissements réalisés et, plus fondamentalement, en raison du rôle social et économique qu'elle joue en couvrant les risques des particuliers et des entreprises.

Cette publication annuelle rassemble les principales données statistiques officielles du secteur des assurances pour tous les pays de l'OCDE. Le lecteur y trouvera des informations sur les activités de cette industrie ainsi que des indications sur les grandes tendances du marché international.

Pour la première fois, un chapitre analytique intégrant des données des pays de l'OCDE et de certaines économies supplémentaires a été inséré. Ce chapitre additionnel met en évidence les raisons sous-jacentes des tendances dans la croissance des primes brutes et les développements des sinistres entre 2010 et 2011, et présente des indicateurs clés de performance.

Les données, standardisées dans la mesure du possible, sont détaillées en nombreuses sous-rubriques et une série d'indicateurs permet une meilleure compréhension des caractéristiques des différents marchés nationaux. Cette publication constitue un outil indispensable aux utilisateurs des administrations, du monde des affaires et du monde universitaire amenés à travailler dans le domaine des assurances.

Les données de cette publication sont également disponibles sous forme de base de données en ligne via http://dx.doi.org/10.1787/ins-data-fr (Lien -> http://dx.doi.org/10.1787/ins-data-fr)).

Statistiques de l'OCDE sur les assurances 2012

Estonia grew faster than most emerging market economies during 2000-07, but it is now in a severe recession. This first edition of OECD's periodic review of Estonia's economy includes chapters covering getting back to a sustainable growth path, fiscal policy, labour market reform, housing policy, and the business environment.

Estonia OECD Economic survey 2009

This report includes Phase 1 and Phase 2 review for Jersey, now incorporating Phase 2 ratings.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing.

The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention.

The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 and Phase 2 - reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.

For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please refer to www.oecd.org/tax/transparency and www.eoi-tax.org.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews : Jersey 2013 - Combined : Phase 1 + Phase 2, incorporating Phase 2 ratings

This Peer Review assesses the performance of Japanese development co-operation. Peer reviews of OECD Development Assistance Committee (DAC) members are based on the two objectives of accountability and learning. The reviews are the only international process to examine regularly key bilateral development co-operation systems and offer constructive commentary for their reform.

Finlande 2002-2003

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